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Power to warehouse certain spirits of wine on drawback for home consumption or for delivery duty free for use in arts, &c.
43 & 44 Vict. c. 24.
2 Edw. 7. c. 7.
52 & 53 Vict. c. 42.
48 & 49 Vict. c. 51.
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8.—(1) Notwithstanding anything in section ninety-five of the Spirits Act, 1880, a rectifier may, subject to the provisions of that section—
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(a) warehouse for home consumption spirits of wine of a strength of seventy-four degrees over proof or upwards rectified by him from spirits on which duty has been paid; or
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(b) warehouse for delivery to a person entitled to receive spirits duty free under section eight of the Finance Act, 1902, spirits of wine of a strength of fifty degrees over proof or upwards so rectified.
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(2) The Commissioners of Customs and Excise may make regulations with respect to the conditions under which spirits of wine of a strength of seventy-four degrees over proof or upwards may be warehoused by a distiller or a rectifier, and may by any such regulations modify as respects any such spirits any of the provisions of the Spirits Act, 1880, or any other enactment relating to the warehousing of spirits.
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(3) If any person contravenes or fails to comply with any regulations made under this section he shall be liable to an excise penalty of one hundred pounds.
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(4) Notwithstanding anything in section twenty-one of the Revenue Act, 1889, the allowance payable under section three of the Customs and Inland Revenue Act, 1885, in respect of spirits of the nature of spirits of wine shall, in the case of any such spirits as are mentioned in subsection (1) of this section, be payable only on the exportation of the spirits or on the spirits being used in the warehouse, and not on the deposit of the spirits in the warehouse.
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